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/en/virksomheter-foretak-og-regnskap/statistikker/ifaksje/aar
246501
Slight decrease in tax base
statistikk
2016-03-04T10:00:00.000Z
Establishments, enterprises and accounts
en
ifaksje, Income and deductions for companies, income from self-employment, taxable income, tax position, deductions, tax return accounts, reducing balance depreciationCorporate tax , Establishments, enterprises and accounts
false
The corporate tax base stood at NOK 239 billion in 2014, which is a slight decrease from 2013.

Income and deductions for companies, 2014

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Slight decrease in tax base

Taxable corporate income decreased slightly from 2013, to NOK 239 billion in 2014. Non-financial sector corporations had NOK 194 billion, while financial corporations had NOK 45 billion in taxable income.

Companies’ income and deductions. Main figures.Published 4 March 2016
2014Percentage change from the previous year
Non-financial corporationsFinancial corporationsNon-financial corporationsFinancial corporations
Assessable incomes (NOK millioin)511 93778 00915.4-35.5
Ordinary income (NOK million)71 519-5 424-6.5-119.9
Positive (taxable) income (NOK million)193 88944 5533.3-15.3
Number of enterprises243 15616 7225.91.3

Source: Statistics Norway

Negative income rose 26 per cent from 2013 to NOK 174 billion in 2014. Ordinary income consequently went down by 38 per cent from the previous year to NOK 66 billion in 2014. Non-financial sector companies attained an ordinary income of NOK 72 billion, while their financial sector counterparts had NOK -5 billion in ordinary income.

Entrepreneurial deficits increased substantially

The decrease in ordinary income mainly resulted from a rise of 20 per cent or NOK 46 billion in entrepreneurial deficit. Non-financial companies accounted for NOK 36 billion of the increase and financial companies contributed NOK 10 billion to the increase. The total change in entrepreneurial income was only 1 per cent, or NOK 5 billion. While there was an increase of 7 per cent for corporations in the non-financial sector, corporations in the financial sector experienced a drop of 29 per cent in entrepreneurial income from 2013.

Fiscal depreciation rose

Companies depreciated their fixed assets by NOK 144 billion in 2014, which was NOK 11 billion more than in 2013. An additional depreciation of purchase price of investments and improvements of passenger cars, tractors, machinery and such made up most of the increase. The additional depreciation amounted to NOK 8 billion.

Find statistics on company tax here.